Tennessee State Board of Equalization Kelsie Jones Kelsie Jones,
Executive Secretary, State Board Of Equalization


Share |
  • What's New
  • About the Division
  • Contact Us

To Sumner County property owners whose 2014 property tax reappraisal values were modified by the Sumner County Assessor after the State Division of Property Assessments approved the initial reappraisal:

The State Board of Equalization will meet on Friday, September 12 at 10:30 a.m. in Room 16, Legislative Plaza, Nashville, Tennessee to weigh the assessor’s documentation of these assessment changes, which affected one out of every three assessable parcels in the county. If the Board decides the assessor has not sufficiently documented his actions, the Board may reinstate the original assessments as determined in the reappraisal. If that decision is made, affected property owners will be notified and given an opportunity for a hearing to be scheduled later in Gallatin. If you request a hearing after receiving a new assessment notice, the disputed portion of the tax will not be due until your appeal is heard and decided.

Friday’s meeting will not be about any particular assessment change, and while you are welcome to attend and listen, the Board will not be hearing and deciding individual assessments. Please do not expect to address the Board on the topic of your particular assessment. If you wish to direct written comments on this subject before or after the meeting, you may email those to sb.web@cot.tn.gov, or mail comments to:

State Board of Equalization
312 Rosa L Parks Ave., Ste. 900
Nashville, TN 37243-1102

Please note that you can view the meeting online by clicking on this link:


Web Posting of Appeal Results

New Law Allows Correction of Certified Tax Rate

Click here for link.

Attention State-Registered Taxpayer Agents!

Click here for the latest information on 2014-16 registration and the June 24, 2014 Spring Update.

  Tennessee Code Annotated
  Department of Revenue for Questions about Sales and Use Tax
  Department of State for Questions about Charitable Organization Fundraising
  Division of Property Assessments

The board is responsible for assuring constitutional and statutory compliance in assessments of property for ad valorem taxes. This responsibility is carried out through:

  1. establishment of policies, rules, and manuals governing local assessment practices and training for assessment officials;

  2. hearing of appeals from county boards of equalization regarding local assessments;

  3. direct review and hearing of appeals regarding central assessments of public utility companies;

  4. review of applications for religious, charitable, and related property tax exemptions;

  5. review of certified tax rate calculations from jurisdictions undergoing revaluation; and

  6. regulation of property tax appeals agents and agent practices.


Subsidiary boards appointed by the State Board for intermediate review are the Assessment Appeals Commission and the Taxpayer Agent Regulatory Panel.

Main Office

State Board of Equalization

9th Floor, W.R. Snodgrass TN Tower

312 Rosa L. Parks Avenue

Nashville, TN 37243-1102

Main Number: 615-401-7883

Fax Number: 615-253-4847

Email: sb.web@cot.tn.gov



Executive Secretary
Kelsie Jones, JD


Executive Program Manager

Karen B. Hale, MAOM, CGFM




Customer Service

Administrative Secretary
Shirley Marriott




Administrative Secretary

Kewana Barbee




Agent Registration, Refunds/Sureties, Training

Administrative Services Assistant
Arlene Hailey

Value Appeals and Commission Inquiries/Processing

Legislative Legal Secretary
Rhonda Wright, CAP


Exemption and Certificate Inquiries/Processing

Legislative Legal Secretary
Marcia Greer


Exemption Legal Review

Lead Attorney

Sabrina Williams, JD




Staff Attorney

Emily Bennett, JD




Staff Attorney
John Sharpe, JD


IDB & Tax Rate Calculations

Administrative Analyst
Connie Sands